The tariff classification of footwear from China

N280773 November 25, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Mr. Ryan Ingram CJCHT 602 NW B Street Bentonville, AR 72712 RE: The tariff classification of footwear from China Dear Mr. Ingram: In your letter dated October 24, 2016, you requested a tariff classification ruling on behalf of Walmart. Your sample will be returned. The submitted sample, identified as “Ladies Winter Boot” (PW7620W), is a woman’s, closed toe/closed heel, above-the-ankle, below-the-knee, lace-up boot measuring approximately 8.5 inches high. The outer sole is rubber/plastics with textile covering the majority of the external surface area touching the ground. The external surface area of the upper (ESAU) is predominately textile. The boot features a faux fur collar around the top line. You provided an F.O.B. value of $14.20 per pair. The applicable subheading for style # PW7620W “Ladies Winter Boot” will be 6404.19.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12.00/pair: for women. The rate of duty will be 9 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the above, contact National Import Specialist Stacey Kalkines at stacey.kalkines@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division